Assessing Employer Contributions: The 2024 Framework for Industrial Accident Benefits

The “Regulation respecting the applicable percentages for the purposes of levying the assessment on employers personally liable for the payment of benefits for 2024” is a legislative framework under the Act respecting industrial accidents and occupational diseases (chapter A-3.001). Its primary goal is to specify the percentage rates that assess employers responsible for paying benefits related to workplace injuries and occupational diseases. This regulation is intended to facilitate the financial management of Chapter X of the Act by establishing clear percentage rates that employers must adhere to, which subsequently helps fund the administrative costs tied to benefit provision. It applies to the assessment year of 2024, creating a financial baseline for employers across both federal and provincial jurisdictions.
The regulation outlines distinct percentage rates for employers depending on their jurisdiction and the source of benefits paid. For employers under federal jurisdiction, the rate is 25.2% when benefits are paid by the Commission, while it decreases to 22.3% when the employer pays the benefits directly. In contrast, for employers under provincial jurisdiction, the applicable percentage is set at 44.9% for benefits disbursed by the Commission and slightly lower at 42.0% when the employer pays the benefits. These varying rates highlight the financial obligations of employers in managing claims and the overall benefits system.
Several schedules related to the regulation have also been updated, with Schedules 1, 2, 3, 4, and 7 replaced to reflect current practices, ensuring the regulatory framework remains relevant and effective. Additionally, the amendments clarify the assessment of employment injuries, specifying that data should be established as of December 31 for the assessment year, rather than relying on earlier financial statements.
By delineating specific applicable percentages based on jurisdiction and payment source, it aims to equitably distribute the costs associated with managing these benefits among employers. The accompanying amendments further refine the financial assessment processes, enhancing both clarity and efficiency in administering workplace injury benefits in Quebec.
Quebec (Notice) October 4, 2023